DEPARTMENT OF REVENUE
CLASSIFICATION SPECIFICATION


Class Title: Auditor I
Title Code: 0305
Semi-Monthly Salary: $1,311.00 - $2,082.00
Pay Range: 5
Overtime Code: 1

Definition:

This is entry-level professional work involving program and financial auditing of the internal operations of a state agency and/or external organizations providing contracted services to the state agency or its clients.

This description may not include all of the duties, knowledge, skills, or abilities associated with this classification.


Job Duties:

Receives training in auditing methods and techniques applicable to governmental fiscal practices and procedures.

Audits and evaluates , under close supervision and/or as a member of an audit team, the program operations and activities of a state agency for exercise of proper controls, conformance to agency and program standards, compliance to contractual terms, financial soundness, and proper application of regulations and procedures against established program criteria and objectives.

Evaluates the reliability of financial statements by reviewing general journals, payroll journals, accounts payable and receivable, bank deposits, bank checks, vouchers, and other financial documents in order to identify overpayments, erroneous billing, misuse of funds, inefficient management, and other fiscal irregularities.

Reviews and examines initial proposals, prime contracts, and the associated subcontracts of vendors in order to determine adequacy of services and compliance with state and federal rules, regulations, and procedures.

Performs budget audit and analysis on new programs and contracts to determine appropriateness of each item and proper cost of each budget category.

Investigates suspicious or questionable budget items by performing inventory and cost analysis by categories and/or items.

Performs studies and analyses of management functions by using audit procedures to identify and correct management deficiencies or practices not in compliance with state and federal standards.

Explains to current and prospective vendors the purpose of, and the procedures and obligations involved in a field audit.

Interprets applicable federal and state laws, rules, and regulations to agency personnel and vendor organizations.

Observes and records deficiencies in physical surroundings of vendor organizations such as unsanitary conditions, improperly prepared food, and/or inadequate lighting, heating, or air circulation.

Observes and records findings related to the general obligations of vendor organizations in areas such as consumer meetings, staffing ratios, job descriptions, program statistical records, program narrative, and non-discriminatory hiring practices.

Examines documents to determine that proposed expenditures are charged against correct appropriation accounts, fall within the intent of the law, and are in the form in which the account was established.

Reviews current federal and state regulations concerning agency programs in order to maintain knowledge of prevailing standards needed to perform audits.

Prepares or assists in preparing formal audit reports containing all pertinent observations, findings, evaluations, and recommendations on proposed and existing programs and organizations.

Receives close supervision and training from a higher-level Auditor or other administrative supervisor ; however, as experience is gained, supervision becomes more general, and the employee exercises increasing independence and initiative in the performance of assignments within established policies and procedures.

Performs other related work as assigned.


Key Skills:

Introductory knowledge of auditing techniques and practices.

Introductory knowledge of the principles of accounting and fiscal records maintenance.

Introductory knowledge of state and federal laws , rules, and regulations governing expenditures of state and federal funds.

Introductory knowledge of governmental fiscal practices and procedures.

Introductory knowledge of word processing, spreadsheet, and database software packages associated with auditing and accounting practices.

Introductory knowledge of the principles and practices of public administration.

Ability to analyze program operations and claims and make decisions in accordance with appropriate laws and regulations.

Ability to prepare and maintain accurate and detailed financial and statistical records and reports.

Ability to establish and maintain effective working relationships with agency officials, staff associates, other employees, and vendors.

Ability to travel as necessary in the performance of assigned audits and related work.


Minimum Qualifications:

Applicants must meet one of the following eligibility requirements:

A Bachelor’s degree from an accredited college or university with a minimum of 24 earned credit hours in Accounting.

(One year of professional accounting or auditing experience will substitute for up to nine earned credit hours of the required specialization in Accounting.)

OR

Successful completion of all parts of one of the following certification examinations: Certified Public Accountant (CPA), Certified Government Auditing Professional (CGAP), Certified Internal Auditor (CIA), Certified Government Financial Manager (CGFM), Certified Fraud Examiner (CFE), or Certified Management Accountant (CMA).


(Revised 5/1/08)